Biswajit Majumder vs. State Of West Bengal And Ors.
Original PDF →Facts
The petitioner, Biswajit Majumder, filed a writ petition challenging the cancellation of his GST registration. The cancellation was based on the ground of non-filing of returns. The petitioner stated that he had paid all due revenue after the cancellation and was willing to pay any outstanding amounts to have his registration restored. He relied on a previous judgment dated 09.04.2024. The respondents are the State of West Bengal and other CGST/WBGST authorities.
Held
The Court decided to set aside the impugned order of cancellation of the petitioner's GST registration. The reasoning was based on the petitioner's submission that he had paid all due revenue and was agreeable to pay any outstanding revenue, including penalties, for the restoration of his registration. The Court directed the respondent CGST/WBGST authority to restore the petitioner's registration and open the GST portal for 45 days from the communication of the order. This period is to enable the petitioner to make payments of all due revenue and any other dues, including penalties, as indicated by the respondent authority within 15 working days. If the petitioner fails to make these payments, the respondent authority is permitted to block the portal again and cancel the registration. The ratio decidendi is that a GST registration, cancelled for non-filing of returns, can be restored if the taxpayer clears all outstanding dues and penalties, provided they demonstrate willingness to comply.
Key Issues
1. Whether the petitioner's GST registration, cancelled for non-filing of returns, should be restored upon payment of all dues. The petitioner argued that he had paid all revenue due and was prepared to pay any outstanding amounts, including penalties, to facilitate the restoration of his registration. He cited a prior judgment of the High Court in support of his claim. The respondents' arguments were not explicitly recorded in the judgment, but their participation as respondents implies they were defending the cancellation order. The issue hinges on the interpretation and application of provisions related to registration cancellation and restoration under the GST law, particularly in light of the petitioner's willingness to regularize his compliance.
Sections Cited
CGST Act
AI-generated summary — verify with the full judgment below
12 SM
2025. WPA 1748 of 2025
Biswajit Majumder Vs The State of West Bengal & Ors.
Mr. Avi Dey
Mr. Siddhartha Dasgupta … for the petitioner
Mr. A. Roy Md. T. M. Siddiqui Mr. T. Chakraborty Ms. S. Shaw Mr. S. Sanyal
… for the respondents
Heard Learned Counsels appearing for the parties. The main issue involved in this writ petition relates to the cancellation of petitioner’s registration on the ground of non-filing of return. Petitioner submits that after the cancellation of its registration, it has paid all the revenue due and further agrees to pay any outstanding revenue for restoring its registration and relies on a judgment dated 09.04.2024 passed by the Hon’ble Chief Justice and the Hon’ble Justice Hiranmay Bhattacharyya. Considering the submissions of the parties, this writ petition being WPA 1748 of 2025 is disposed of by setting aside the impugned order of both the concerned authorities and by directing the respondent CGST/WBGST authority to restore the petitioner’s
2 registration and open the portal for a period of 45 days from date of communication of this order by the counsel of the respondent authority to enable the petitioner to make the payment of revenue due as well as any other due including penalty to be indicated by the respondent authority concerned within a period of 15 working days. If the petitioner fails to make the payment of revenue due after indication of the amount by the GST authority, the respondent authority concerned shall be free to block the portal again and cancel the registration. There shall be no order as to costs. All parties shall act in terms of the copy of the order downloaded from the official website of this Court.
(Rajarshi Bharadwaj, J.)
Reproduced from the public record of the Calcutta High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.